DiNapoli’s Office Completes School Audits

“My office’s audits of school districts, charter schools and BOCES help schools improve their financial management practices,” DiNapoli said. “These audits are tools for schools to make sure proper policies and procedures are in place to protect taxpayer dollars and provide students with the best possible education.”

Newcomb Central School District – Internal Controls Over Cash Receipts and Disbursements (Essex County)
The district had no written policies and procedures documenting the process to be used for processing receipts and disbursements. However, the district has an informal system in place that provides an adequate system of internal controls. This includes an adequate segregation of duties which ensures that the work of one individual is checked by the work of another. The audit determined that, except for cafeteria receipts not being deposited timely, the district had adequate internal controls over cash receipts and disbursements.

Remsenburg-Speonk Union Free School District – Internal Controls Over Financial Operations (Suffolk County)
District officials did not solicit competitive quotes or issue requests for proposal, as required by district purchasing regulations, when they procured $39,533 in professional services (for physical and occupational therapy, special education and teacher aid) from three providers. In addition, the board inappropriately curtailed the duties and responsibilities of the district treasurer and exceeded its authority by authorizing the board’s president or vice president to sign all district checks. Lastly, the district has not adopted a comprehensive computer security policy to address all major areas of IT operations, and district officials did not implement effective controls to safeguard the integrity of the IT system and electronic data.

If you have any questions or would like a comment from the Comptroller’s office regarding any of the audits above, please call the Press Office at 518-474-4015.

School District Accountability
In order to improve accountability of the state’s schools, DiNapoli’s office will audit all of New York’s 834 school districts, Board of Cooperative Educational Services (BOCES) and charter schools by 2010. The State Comptroller’s office has completed 365 school audits and approximately 200 audits are currently underway.